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Abstract

This study was undertaken to investigate the possibilities of
using the computer in teaching Accounting as a school subject.
For the purpose of this study three possible uses were identified,
viz. computer assisted teaching and learning, computer
managed teaching and practice-orientated teaching. In this
study the meaning of the term computer was restricted to a
microcomputer system.
The method of the investigation applied was one of literature
study supplemented by informal talks, as well as correspondence
with a few colleagues in the USA.
From the investigation it became evident that, as far as the
subject Accounting is concerned, there are sufficient opportunities
to incorporate the computer in the three areas that
were identified. Especially as far as practice-orientated
teaching is concerned, the field seem to be wide open since
very little attention has been given to this aspect in the RSA.
The possible use of the computer is hampered mainly by two
factors, viz. the high costs involved in purchasing the hardware
on the one hand, and the lack of adequate programs of a
good quality on the other. It was also found that the
syllabuses for Accounting do not yet provide for the use of
microcomputer technology in Accounting. Therefore the subject
teacher is dependent on himself for incorporating this new
development into his teaching of the subject. The teacher of
Accounting should also acquaint himself with the criteria for
evaluating programs so that he can use programs critically.
The conclusion which is reached is that the time is ripe to
use the computer in the subject Accounting. In view of
developments in the business world especially, practice-orientated
teaching should receive serious attention. Everyone
concerned with the subject, viz. teachers, planners, researchers,
compilers of syllabuses, publishers of textbooks
as well as the private sector should work together to do
justice to this matter.